Total views : 206

War to the Bitter End or Finally a Compromise? Prospects for Court Approval of Tax Dispute Settlements with the Participation of Entrepreneurs in Russia


  • Law Institute, Peoples’ Friendship University of Russia (PFUR University), Moscow, Russian Federation
  • Department of Business and Competition Law, Law School of the Far Eastern Federal University, Vladivostok, Russian Federation


Background/Objectives: The aim of the study is to analyze the patterns, trends and characteristics of concluding settlement agreements between the taxpayer and the tax authority in the Russian courts. Methods/Statistical Analysis: The authors used a set of philosophical, general and specific scientific methods of theoretical and empirical material cognition. In the present study, a dialectical materialist method was used to study the procedural and tax legal norms in the context of their interconnection, interdependence and divergence taking into account comprehensiveness and objectivity of the study. Findings: In the UK, the USA and Canada, most of the judicial tax disputes end by a conclusion of settlement agreements, which helps to significantly reduce social tension and the workload in the courts. The practice of the Russian courts is contradictory, which causes a legal uncertainty, negative impact on the overall tax climate in the Russian Federation. Creation of a single supreme judicial authority in Russia (the Supreme Court of Russia) requires the elimination of the existing legal uncertainty and ensuring a uniform approach to the solution of controversial issues. Previously, the problem of a settlement agreement conclusion was studied either in terms of the arbitration procedural legislation, or in terms of the tax one. Meanwhile, the court approval of the settlement agreement between the taxpayer and tax authority is a multifaceted problem. The legal system is a single organism, a complete improvement of which is possible only using an integrated approach. The authors analyze the position of the judicial and tax authorities, as well as their statistical data. Application/Improvements: The comparative legal study allows determining the main directions for the comprehensive improvement of legal norms to eliminate legal uncertainty, forming a comfortable tax environment and optimizing the judicial system.


Settlement Agreement, Tax Authorities, Taxpayer.

Full Text:

 |  (PDF views: 215)


  • Recommandation Rec. 9 du Comité des Ministres aux Etats membres sur les modes alternatifs de règlement des litiges entre les autorités administratives et les personnes privées (adoptée par le Comité des Ministres le 5 septembre 2001, lors de la 762e réunion des Délégués des Ministres) ; 2001. Available from:
  • Result of the work of the Arbitration Court of Moscow District. Available from:
  • Letter of the Federal Tax Service of October 2, 2013 N СА-4-7/17648. Garant Information and Legal System. Available form:
  • Belousov AV. Procedures for resolving tax disputes under US law. Kozyrin AN, editor. Moscow: Jurisprudence Publishing House; 2008.
  • Ghukasyan RE. The problem of interest in the Soviet civil procedural law. Saratov; 1970.
  • Sherstyuk VM. New provisions of the third arbitration procedure code of the Russian Federation. Moscow: Gorodets Publishing House; 2005.
  • Serdyukova NV, Knyazev DV. Alternative methods for settling legal disputes in the USA and Russia. Arbitration Practice. 2004; 1:92–5.
  • Absalyamov AV. Problems of administrative legal procedures in the arbitration process [Candidate thesis in law]. Ekaterinburg; 2000.
  • Anokhin VS. Amicable settlement in the arbitration process. Economy and Law. 2000; 6:62.
  • Yakovlev VF, Yukov MK. Comments to the Arbitration procedure code of the Russian Federation. Moscow: Gorodets Publishing House; 2003.
  • Yarkov VV. Amicable settlement in bankruptcy proceedings. Lawyer. 2002; 11:35–45. Available from:
  • Resolution of the plenum of the supreme court of February 10, 2009 N 2 About the practice of court trials related to contesting the decisions, actions (inaction) of state authorities, local self-government bodies, officials, public and municipal employees. Rossiiskaia Gazeta. 2009 Feb 18. p. 27. Available from:
  • Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of December 9, 2002 N 11 On some issues relating to the introduction of the Arbitration Procedure Code of the Russian Federation. Bulletin of the Supreme Arbitration Court. 2003; p. 2. Available from:
  • Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of June 26, 2012 N 16370/11. Garant Information and Legal System.
  • Resolution of the Federal Arbitration Court of Moscow District of March 22, 2013 N F05-16391/12 in the case N A40-41103/2012. Available from:
  • Resolution of the North-Western District Federal Arbitration Court of 08.05.2008 N A42-5708/2007. Available from:
  • Resolution of the Constitutional Court of the Russian Federation of October 12, 1998 N 24-P "On the case about the verification of constitutionality of Clause 3 of Article 11 of the Law of the Russian Federation of December 27, 1991 About the basis of the tax system in the Russian Federation. Bulletin of the Supreme Arbitration Court of the Russian Federation; 1998. p. 12. Available from:
  • Resolution of the Constitutional Court of the Russian Federation of December 17, 1996 N 20-P on the case about the verification of constitutionality of Clauses 2 and 3 of Article 11 of the Law of the Russian Federation of June 24, 1993 On Federal Tax Police Bodies. Rossiiskaia Gazeta. 1996 Dec 26. p. 247. Available from:
  • Aleshchev I. Is a bad peace better than a good dispute? EZh-Yurist. 2006; 34:3.
  • Nosyreva EI. Alternative Dispute Resolution in the US. Moscow: Gorodets; 2005.
  • Order of the Federal Tax Service of June 5, 2015 N ММВ-7-17/227@ On the endorsement of the forms of certificates of the state of payments for taxes, fees, penalties, fines, interest, their filling procedure and formats for submission in electronic form. Available from:
  • Order of the Federal Tax Service of the Russian Federation of November 30, 2010 N ММВ-7-8/666@ On approval of the procedure for examination by the tax authorities of applications for deferral, installment payment, investment tax credit for the tax, fine and penalty payment. Available from:
  • Bakhrakh DN. Administrative proceedings, administrative justice and the administrative process. State and Law. 2005; 2:19–25.
  • Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of July 18, 2014 N 50. About the reconciliation of the parties in arbitration process. Russian Economic Justice Bulletin; 2014. p. 9. Available from:
  • Naryshkin SE, Khabrieva TY, Abramova AI, et al. The scientific concepts of development of the Russian legislation: Monograph. 7th ed. revised and enlarged. Moscow: Yurisprudentsiya; 2015. ISBN: 978-5-9516-0743-0. Available from:
  • Ivanovskaya NV. Mediation and other alternative methods of resolving disputes in Russia and foreign countries. Proceedings of scientific conference of young scientists of the School of Civil and Labor Law, dedicated to the 50th Anniversary of the People's Friendship University. Moscow: MAKS-PRESS; 2010. p. 68–74. ISBN: 978-5-317-03103-9.
  • Sitkareva EV. The principle of reasonable terms of proceedings in the arbitration procedural law of the Russian Federation. The Civil Law and Civil Procedural Law in Russia and foreign countries: Trends and changes. Proceedings of the Interuniversity Conference dedicated to the Memory of V. K. Puchinskii, RUDN; 2010 Nov 19. Collection of articles. Moscow: MAX Press; 2011. p. 52–6.
  • Smirnov DA. General scientific analysis of implementation of principles of law in the contemporary russian legal basis. IJST. 2015; 8(10).
  • Smoilov SJ, Umirzakov PK, Zhussipova BA, Kaltayeva AT, Jandarbekova AK. Legal standards of economic regulation of environmental protection and nature resource management. IJST. 2015; 8(10).
  • Kimio T, Natarajan G, Hideki A, Taichi K, Nanao K. Higher involvement of subtelomere regions for chromosome rearrangements in leukemia and lymphoma and in irradiated leukemic cell line. Indian Journal of Science and Technology. 2012 Apr; 5(1): 1801–11.
  • Cunningham CH. A laboratory guide in virology. 6th ed. Minnesota: Burgess Publication Company; 1973.
  • Sathishkumar E, Varatharajan M. Microbiology of Indian desert. Sen DN, editor. Ecology and vegetation of Indian desert. India: Agro Botanical Publ; 1990. p. 83–105.
  • Varatharajan M, Rao BS, Anjaria KB, Unny VKP, Thyagarajan S. Radiotoxicity of sulfur-35. Proceedings of 10th NSRP; India. 1993. p. 257–8.
  • Article title. Available from:


  • There are currently no refbacks.

Creative Commons License
This work is licensed under a Creative Commons Attribution 3.0 License.